Results 81 to 90 of about 6,800,747 (282)
Did Fair-Value Accounting Contribute to the Financial Crisis? [PDF]
The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least ...
Christian Leuz, Christian Laux
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Strong Lead‐Free Bioinspired Piezoceramics for Durable Energy Transducers
Advanced Functional Materials, EarlyView.We fabricated brick‐and‐mortar lead‐free piezoceramics with Bi0.5Na0.5TiO3 monocrystal platelets as bricks and amorphous silica as mortar. The alignment of the bricks and the presence of the amorphous silica led to anisotropic residual stresses. These residual stresses increase the samples toughness, strength and durability while the brick alignment ...
Ruxue Yang +12 more
wiley +1 more source
Remote SensingGroundwater availability in semi-arid regions like the Widyan Basin, the Kingdom of Saudi Arabia (KSA), is a critical challenge due to climatic, topographic, and hydrological variations.
Ragab A. El Sherbini +5 more
doaj +1 more source
Advanced Functional Materials, EarlyView.A multifunctional structural power composite is developed by integrating high‐mass‐loading Zn‐ion hybrid supercapacitors with metal mesh current collectors and aramid nanofiber‐based composite electrolytes, enabling simultaneous load‐bearing capability and enhanced areal energy storage.
Yuseung Choi +8 more
wiley +1 more source
Evaluation of inpatient services of tertiary comprehensive hospitals based on DRG payment
Frontiers in Public HealthObjectiveThis study aims to evaluate inpatient services in 49 tertiary comprehensive hospitals using indicators from the diagnosis related groups (DRG) payment system.MethodDRG data from 49 tertiary comprehensive hospitals were obtained from the quality ...
Qun-jun Yu +8 more
doaj +1 more source
Improving fair value accounting. [PDF]
The turmoil on international financial markets is proving complex to a degree that few could have anticipated when it initially emerged in the summer of 2007.
Viñals, J.
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Advanced Functional Materials, EarlyView.A multicomponent supramolecular hydrogel integrating cell‐adhesive and antibacterial peptides within an alginate‐cellulose nanofibril matrix is developed. Peptide co‐assembly simultaneously strengthens the hydrogel network, improves extrusion printability, and imparts cell‐adhesive and antibacterial functions, offering a versatile platform for ...
Mor Tsuriano‐Zernichov +4 more
wiley +1 more source
Fair Value Accounting: Information or Confusion for Financial Markets? [PDF]
The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system.
Andrea Menini +2 more
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Coordinated Architectural and Chemical Reinforcement in the Crushing Mandible of a Soldier Termite
Advanced Functional Materials, EarlyView.The crushing mandible of a soldier termite withstands substantial biting loads despite lacking mineral. Its cuticle is partitioned: convex teeth pair hardness and zinc enrichment with aligned chitin fibers for contact durability, while stiffer concave regions between teeth carry bending loads.
Andrew Tran Nguyen +16 more
wiley +1 more source
Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Jannis Bischof +2 more
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